Penghindaran pajak merupakan usaha untuk memanfaatkan peluang yang terdapat dalam
aturan dan perundangan pajak sehingga beban pajak maupun besarannya dibayar lebih …

Tujuan dari penelitian ini adalah untuk memperkirakan efek dari tipisnya aktivitas
kapitalisasi terhadap penghindaran pajak. Sampel penelitian menggunakan industri barang …

This study aim to provide empirical evidence to examine the determining thin capitalization
toward tax avoidance in multinational and domestic companies are listed on Indonesia stock …

This study aims to determine the effect of Thin Capitalization, Transfer Prices, and
Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The …

Every year, the tax revenue always have experience a mismatch between the realization
and the target set by the government. One of factors that cause tax revenue mismatch is the …

This research was conducted to examine thin capitalization, profitability, company size, and
leverage as variables that influence tax avoidance practices. The population of this research …

This study aims to examine the effect of independent directors, female directors, thin
capitalization on tax avoidance. This research design is quantitative with hypothesis. The …

This study was conducted to investigates the influence of profitability, thin capitalization and
transfer pricing on tax aggressiveness in non-financial multinational companies listing on …

Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization, profitabilitas dan
kompensasi rugi kerja terhadap penghindaran pajak dengan ukuran perusahaan sebagai …